Opinion
14789-22
10-03-2022
TROY X. KELLEY & DIANE D. KELLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 1, 2022, petitioners filed the petition to commence this case, indicating on the petition form that they seek review of a notice of deficiency issued for their 2021 tax year. However, statements by petitioners in the petition, as well as certain attachments to the petition, indicate that petitioners also seek review with respect to their 2012 through 2020 tax years.
On August 31, 2022, respondent filed a motion to dismiss for lack of jurisdiction (motion to dismiss) on the grounds that no notice of deficiency or notice of determination sufficient to confer jurisdiction upon this Court was issued to petitioners for the 2021 tax year. Respondent does not address in his motion to dismiss petitioner's claims with respect to tax years 2012 through 2020. On September 28, 2022, petitioners filed an objection to respondent's motion to dismiss.
In view of the foregoing, it is
ORDERED that, on or before October 31, 2022, respondent shall file a supplement to his above-referenced motion to dismiss for lack of jurisdiction and therein set forth and fully discuss respondent's position concerning this Court's jurisdiction of petitioners' 2012 through 2020 tax years.